Civic Intelligence

International Union of Laborers 1099

EIN 34-0416295 • 501(c)5 • Cleveland, OH

Profile

To act as collective bargaining agent for members in regard to wages, hours, and working conditions.

4220 Prospect AveCleveland, OH 44103
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2020

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

4th percentile

-79%

Higher net margin than 4% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

88th percentile

$21,216

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$0

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$0

No earlier filing loaded for comparison.

Revenue

$148,369

No earlier filing loaded for comparison.

Expenses

$265,778

No earlier filing loaded for comparison.

Net Income

-$117,409

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$0Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2020

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2020: $148,369Expenses 2020: $265,778Net Income 2020: -$117,4092020

Highlighted filing

2020

Revenue$148,369
Expenses$265,778
Net Income-$117,409

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.48$2.66$1.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jan 15, 2021
Return Version
2020v4.1
Gross Receipts
$148,369
Mission and Program Overview

Mission

To act as collective bargaining agent for members in regard to wages, hours, and working conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$230,041--
Savings and Temporary Cash Investments$229,500--
Prepaid Expenses and Deferred Charges$5,179--
Cash and Non-Interest-Bearing Accounts$3,666--
Land, Buildings, and Equipment, Net$102--
Total Assets$238,447$0▼ $238,447
Liabilities
Accounts Payable and Accrued Expenses$8,406--
Total Liabilities$8,406$0▼ $8,406
Net Assets / Fund Balance
Total Net Assets Fund Balance$230,041$0▼ $230,041
Total Liabilities and Net Assets / Fund Balance$238,447$0▼ $238,447
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Reuben Watkins JrSec-treas & Oh Dc DelPT$21,216$21,216
Marc MorganoPresident-$14,860$14,860
Brian BeyerBus Mgr & Oh Dc DelFT$13,581$13,581
John Campbell IvRecording Secretary-$9,405$9,405
Harry RiceExecutive B0ard Member-$6,270$6,270
Julio CastroVice President-$6,270$6,270
Leonard VelottaExecutive Board Member-$6,270$6,270
John BernathOh Dc Del-$4,950$4,950
Revenue and Support

Revenue Composition

Contributions and Grants
$144,668
Program Service Revenue
$0
Investment Income
$3,701
Other Revenue
$0
All Other Contributions
$288
Change in Net Assets
$-117,409

Audited Revenue Reconciliation

Revenue per Audited Statements
$148,369
Total Revenue per Audited Statements
$148,369
Total Revenue per Form 990
$148,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$153,559
Other Expenses$112,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$82,822--$82,822
Payments to Affiliates$82,091--$82,091
Other Salaries and Wages$23,551--$23,551
Pension Plan Contributions$20,412--$20,412
Other Employee Benefits$18,048--$18,048
Payroll Taxes$8,726--$8,726
Fees for Services Accounting$8,000--$8,000
Occupancy$7,293--$7,293
Office Expenses$5,108--$5,108
Insurance$2,815--$2,815
Fees for Services Other$1,050--$1,050
Other Expenses$194--$194
Depreciation Depletion$102--$102
Total Functional Expenses$265,778$0$0$265,778

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$265,778
Total Expenses per Audited Statements$265,778
Total Expenses per Form 990$265,778
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Local union 1099 has only equal members who are eligible to vote at various meetings and on various issues including merger with local union 860.

Member election for additional members Part VI line 7A

Form 990 part vi section a, line 7a: members nominate and elect officers and trustees for a three-year term. All members in good standing can be nominated and elected to office by a majority vote.

Governing body decisions Part VI line 7B

Form 990 part vi section a, line 7b: membership approval of labor contracts, major expenditures, and any expenditure over $100 outside the ordinary course of business.,

Form 990 governing body review Part VI line 11

Form 990 part vi section b, line 11a: the form 990 is prepared by the cpa. The return is reviewed and signed by the secretary treasurer. The governing body is advised when the 990 is received and when the form 990 has been filed, and that it is available for review at the union office.

Conflict of interest policy compliance Part VI line 12C

Form 990 part vi section b, line 12 b & 12c: the written conflict of interest policy is included in the liuna policies. Any member or employee of the organization can contact the liuna general president with any complaint arising under the constitution, the liuna policies, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The liuna policies explain the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the liuna policies. The officers and key employees are required to answer lm-30 inquires.

CEO executive director top management comp Part VI line 15A

Form 990 part vi section b, line 15: the executive board reviews member city agreements and sets the compensation of the top management officials, officers and employees and approved by membership. The review was done july 2019 and is effective through june 30, 2022.

Other officer or key employee compensation Part VI line 15B

Other members other than officers and key employees are compensted on an hourly basis.

Governing documents etc available to public Part VI line 19

Form 990 part vi section c, line 19: the constitution (governing document) and the liuna policies (conflict of interest policy) are available to the public through the united states department of labor, olms, on the online public disclosure room. The information is filed under laborers international union of north america, which files the information on behalf of all affiliated organizations. In addition, our organization files an annual financial report with the department of labor which can also be obtained on the online public disclosure room.

Part VII response or note to any other line in Part VII

All of the officers and individual trustees or director were active during january through april 2020. They all became former members upon the merger of local 1099 into local 860, which is the surviving entity.

Filing and Contact Details

Filer

Filer Name
International Union of Laborers 1099
EIN
34-0416295
Address
4220 PROSPECT AVE, CLEVELAND, OH 44103

Signing Officer

Name
Rueben Watkins Jr
Title
Secretarytreas
Signed
2021-01-15
Discuss with paid preparer
Yes

Organization Details

Formed
1937
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
5
Employees
10

Preparer

Firm
Prijatel and Associates
Address
34950 CHARDON RD STE 100, WILLOUGHBY HILLS, OH 44094
Preparer
Frank L Prijatel
Phone
4409462727
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

In 2020 local 1099 merged with and transferred net asset5 to surviving local 860. Local 1099 ceased to exist.

Part V response or note to any other line in Part V

Form 990 part v line 1a: form 1099 is required regarding attorney fees, affiliates, occupancy, and to non-employees car payments over $600.

Part XI response or note to any line in Part XI

Form 990, part xi, line 9: transfer of net assets totaling $112,632 in connection with muni local 1099s merger with laborers local 860, as described in schedule n. Form 990 part xi line 9: local 1099 merged with local 860 and net assets of local 1099 were transferred to local 860 whcih is the surviving entity. Local 1099 ceased to exist after the merger.

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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32020-09-17
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt42020-12-22
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt52020-12-22
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt62020-12-22
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV AT TRANSACTION DATE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1FMV OF INVESTMENT ASSET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2FMV OF ASSET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3FMV OF INVESTMENT ASSET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt4AMOUNT OF OBLIGATION AT TRANSATION DATE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt5FMV OF ASSET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt6FMV AT TRANSACTION DATE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0LABORERS INTL UNION 860
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm6LABORERS INTL UNION 860
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0SCHEDULE N, PART I, LINE 1LOCAL UNION 1099 HAS SEEN ITS MEMBERSHIP DECREASE ROUGHLY 41% OVER THE LAST 10 YEARS. DUE TO THIS DECLINE IN MEMBERSHIP, THE LOCALS HIGH RATE OF GRIEVANCE FILING AND ADDITIONAL FACTORS SUCH AS RETAINING STEWARDS, INSUFFICIENT RESOURCES TO PAY A FULL-TIME BUSINESS MANAGER AND THUS LEAVING LITTLE TIME TO SERVICE ALL BARGAINING UNITS, THE LOCAL IS HARD PRESSED DUE TO ITS LIMITED FINANCIAL RESOURCES TO CARRY OUT ITS REPRESENTATION DUTIES FULLY AND EFFECTIVELY. THE LOCALS CURRENT RATE OF SPENDING COMPARED TO REVENUE IS UNSUSTAINABLE AND WILL RESULT IN INSOLVENCY. TO ENSURE THE BEST POSSIBLE REPRESENTATION OF MEMBERSHIP, MUNI LOCAL 1099 MANAGEMENT VOTED TO MERGE WITH LOCAL 860. THE EXECUTIVE BOARDS OF BOTH LOCAL UNIONS VOTED IN FAVOR OF THE MERGER, AND THEIR VOTES WERE ACCEPTED AT GENERAL MEMBERSHIP MEETINGS HELD AT EACH LOCAL. THE GENERAL EXECUTIVE BOARD OF THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA AFL-CIO APPROVED THE MERGER IN A LETTER DATED APRIL 10, 2020 ADDRESSED TO BOTH LOCAL UNION 1099 AND LOCAL UNION 860. MUNI 1099 IS THE NON-SURVIVING ENTITY OF THE MERGER. THE TRANSITION PERIOD BEGAN APRIL 10 2020 AND ENDED DECEMBER 22, 2020, THE DATE MUNI LOCAL 1099 CEASED TO EXIST. ASSETS AND INVESTMENTS WERE TRANSFERRED TO LABORERS LOCAL 860 AT FAIR MARKET VALUE ON THE DATE OF THE TRANSFERS. CITIES PAYING DUES TO LOCAL 1099 FILED WITH OHIOS STATE EMPLOYMENT RELATIONS BOARD (SERB) TO BE PUT ON THE DOCKET FOR AFFIRMATION OF THE CHANGE IN REPRESENTATION. SERB AFFIRMATIONS WERE RECEIVED ON VARIOUS DATES WITH THE LAST CITY RECEIVING ITS AFFIRMATION ON OCTOBER 22, 2020. IN THE MEANTIME CITIES CONTINUED TO PAY DUES TO MUNI, WHILE AWAITING THE SERB AFFIRMATION, RESULTING IN 860 RECEIVING A BENEFICIAL INTEREST IN THE DUES RECEIVED AND OBLIGATING MUNI TO TRANSFER THESE DUES TO LOCAL 860 BEGINNING ON THE DATE OF THE MERGER APPROVAL, APRIL 10, 2020. MUNI RECEIVED REFUNDS FOR CANCELLATION OF ITS INSURANCE POLICIES AND PREPAID POSTAGE SUBSEQUENT TO YEAR END AND SIGNED THE CHECKS AMOUNTING FO $1,489 OVER TO LOCAL 860. THESE ACCRUED REFUNDS ARE REFLECTED IN THE BALANCE OF THE RELATED EXPENSES AND THE LOCAL 860 REALIZATION ACCOUNT. SCHEDULE N, PART I, LINE 2MAY 1, 2020, LOCAL 860 HIRED THREE OF LOCAL 1099 EMPLOYEES: (1) REUBEN WATKINS JR, SECRETARY-TREASURER, AND (2) GWEN BLAIR, OFFICE MANAGER, BOTH OF WHOM WILL STAY TO HELP WITH THE TRANSITION, AND (3) BRIAN BEYER, BUSINESS MANAGER, ON A CONTINUING FULL-TIME BASIS. MUNIS EXECUTIVE BOARD OFFICERS RECEIVED A LUMP SUM PAYMENT ON APRIL 29, 2020 FROM LOCAL 860 TOTALING 62,196 AS CONSIDERATION, IN ACCORDANCE WITH THE CURRENT COMPENSATION PACKAGE, TO OFFICERS, TRUSTEES & OTHERS WHICH ARE INCLUDED IN PART VII, SECTION A, LINE 1D, AS FOLLOWS: MARC MORGANO 12,948; REUBEN WATKINS JR 11,804; JULIO CASTRO 5,434; JOHN CAMPBELL 8,151; HARRY RICE 5,434; LENNY VELOTTA 5,434; JOHN BERNATH 4,290; WAYNE HILL 1,430. ADDITIONALLY, EMPLOYERS SHARE OF FICA ON THE PRECEEDING AMOUNTS OF 4,202 WAS MADE, AND A PENSION CONTRIBUTION OF 3,069 WAS MADE ON BEHALF OF REUBEN WATKINS JR.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0General Explanation Attachment
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LOCAL UNION 1099 HAS ONLY EQUAL MEMBERS WHO ARE ELIGIBLE TO VOTE AT VARIOUS MEETINGS AND ON VARIOUS ISSUES INCLUDING MERGER WITH LOCAL UNION 860.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 PART VI SECTION A, LINE 7A: MEMBERS NOMINATE AND ELECT OFFICERS AND TRUSTEES FOR A THREE-YEAR TERM. ALL MEMBERS IN GOOD STANDING CAN BE NOMINATED AND ELECTED TO OFFICE BY A MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 PART VI SECTION A, LINE 7B: MEMBERSHIP APPROVAL OF LABOR CONTRACTS, MAJOR EXPENDITURES, AND ANY EXPENDITURE OVER $100 OUTSIDE THE ORDINARY COURSE OF BUSINESS.,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 PART VI SECTION B, LINE 11A: THE FORM 990 IS PREPARED BY THE CPA. THE RETURN IS REVIEWED AND SIGNED BY THE SECRETARY TREASURER. THE GOVERNING BODY IS ADVISED WHEN THE 990 IS RECEIVED AND WHEN THE FORM 990 HAS BEEN FILED, AND THAT IT IS AVAILABLE FOR REVIEW AT THE UNION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 PART VI SECTION B, LINE 12 B & 12C: THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE LIUNA POLICIES. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAIN THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO ANSWER LM-30 INQUIRES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 PART VI SECTION B, LINE 15: THE EXECUTIVE BOARD REVIEWS MEMBER CITY AGREEMENTS AND SETS THE COMPENSATION OF THE TOP MANAGEMENT OFFICIALS, OFFICERS AND EMPLOYEES AND APPROVED BY MEMBERSHIP. THE REVIEW WAS DONE JULY 2019 AND IS EFFECTIVE THROUGH JUNE 30, 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER MEMBERS OTHER THAN OFFICERS AND KEY EMPLOYEES ARE COMPENSTED ON AN HOURLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990 PART VI SECTION C, LINE 19: THE CONSTITUTION (GOVERNING DOCUMENT) AND THE LIUNA POLICIES (CONFLICT OF INTEREST POLICY) ARE AVAILABLE TO THE PUBLIC THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ON THE ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8IN 2020 LOCAL 1099 MERGED WITH AND TRANSFERRED NET ASSET5 TO SURVIVING LOCAL 860. LOCAL 1099 CEASED TO EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FORM 990 PART V LINE 1A: FORM 1099 IS REQUIRED REGARDING ATTORNEY FEES, AFFILIATES, OCCUPANCY, AND TO NON-EMPLOYEES CAR PAYMENTS OVER $600.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ALL OF THE OFFICERS AND INDIVIDUAL TRUSTEES OR DIRECTOR WERE ACTIVE DURING JANUARY THROUGH APRIL 2020. THEY ALL BECAME FORMER MEMBERS UPON THE MERGER OF LOCAL 1099 INTO LOCAL 860, WHICH IS THE SURVIVING ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TOTALING $112,632 IN CONNECTION WITH MUNI LOCAL 1099S MERGER WITH LABORERS LOCAL 860, AS DESCRIBED IN SCHEDULE N. FORM 990 PART XI LINE 9: LOCAL 1099 MERGED WITH LOCAL 860 AND NET ASSETS OF LOCAL 1099 WERE TRANSFERRED TO LOCAL 860 WHCIH IS THE SURVIVING ENTITY. LOCAL 1099 CEASED TO EXIST AFTER THE MERGER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part V response or note to any other line in Part V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part VII response or note to any other line in Part VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Part XI response or note to any line in Part XI
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